Legal Opinion
Ellingson Drainage v. Dep't of Revenue
South Dakota Supreme Court
Decided February 7, 2024No. 30280Published
1Opinion of the Court
#30280-a-MES
2024 S.D. 8
IN THE SUPREME COURT OF THE STATE OF SOUTH DAKOTA **** ELLINGSON DRAINAGE, INC., Petitioner and Appellant, v. SOUTH DAKOTA DEPARTMENT OF REVENUE, Respondent and Appellee. **** APPEAL FROM THE CIRCUIT COURT OF THE SIXTH JUDICIAL CIRCUIT HUGHES COUNTY, SOUTH DAKOTA **** THE HONORABLE CHRISTINA L. KLINGER Judge **** ANDREW S. HURD SHAWN M. NICHOLS of Cadwell, Sanford, Deibert & Garry, LLP Sioux Falls, South Dakota Attorneys for petitioner and appellant. KIRSTEN E. JASPER ALI J. SCHAEFBAUER Special Assistant Attorneys General SD Department of Revenue Pierre, South Dakota…
2Cases cited19 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Quill Corp. v. North Dakota Ex Rel. HeitkampSupreme Court of the United States · 1992
- Container Corp. of America v. Franchise Tax BoardSupreme Court of the United States · 1983
- Henneford v. Silas Mason Co.Supreme Court of the United States · 1937
- Oklahoma Tax Commission v. Jefferson Lines, Inc.Supreme Court of the United States · 1995
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